2010 (10) TMI 1002

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.... the appellant by denying them the benefit of Cenvat credit of duty availed as input service of erection, commissioning and installation of Wind Mill Turbine installed away from the factory premises, on the ground that such services cannot be held to be input services. 3. The above findings stand arrived at by Commissioner (Appeals) that the electricity produced at the wind mill stands transferred to the Electricity Board, which stands compensated by the Board by supplying electricity for use in their factory. cannot be considered as a factor showing any nexus between the service received in power plant and the goods manufactured in the factory. As such he has observed that there being no nexus, the services obtained at a wind mill ....

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....ere is no scope of different interpretation. However, we find that as per the settled law on the issue, longer period of limitation can be invoked only when there is positive suppression or misstatement on the part of the assessee. The credit, in the present case, was availed by the appellant on the basis of statutory documents and with the knowledge of the department. Can under these circumstances, it be held that there was suppression on the part of assessee. No such suppression also stands attributed by the Commissioner (Appeals) in her impugned order. There is also no reference to any misstatement of facts or otherwise. Merely because the legal interpretation, according to the appellate authority, was clear and without any scope of doub....